تطبيق و تنفيذ اجراءات السبر في التدقيق الخاصة بالمعيار الجزائري530

الملخص EN

This study aims to know the development of the auditing profession and the accompanying development in accounting science as a result of the complications that accompanied the applications of accounting principles and the breadth of establishments and the interconnection of many of their economic dealings in achieving growth and what it gives of confidence in the information provided by economic institutions in its financial lists and in an effort to contribute to Using the audit process, and assigning it to a qualified person with a high degree of experience and efficiency that enables him to collect sufficient evidence that helps to form his opinion on the extent of the honesty and fairness of the financial statements subject to audit and evaluation, which requires the auditor to develop a plan and approach to apply his practical procedures, such as the use of audit standard 530 And related to various aspects such as: audit risks and analytical procedures from determining the sample size and the method of selecting its vocabulary and interpreting its results.